In my experience, employers seem to ask for your four year CA, but some don't ask at all. Bigger employers (banks, most corporate jobs) ask.
Grad schools are more interested in the last two years of your program. In my case, that's econ. So they are less concerned with a first year elective I took my last semester and more concerned with a 3rd year econ that I took in my second year. They're wanting to see how you'll handle advanced coursework in the field you're applying to, and electives don't mean as much there.
Professional schools, unless specified otherwise, look at everything.
Now it sounds to me like you had/are in the midst of a less than stellar first year and that's okay. If your grades show an upward trend, you can overcome that. Your first year grades will never tell the whole story for anyone looking closely enough. If you can put "Dean's Honour List, years 2-4" then that speaks for itself.
That said, in my experience, the troubles of first year can follow you into subsequent years. You need to completely change how you approach school in order to improve substantially, but it can be done. My first year was a disaster.
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Hon. BA Economics '14... graduated, yo!
MA Economic Policy '16
Statistics Canada
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